California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 7251.
  This part is known and may be cited as the “Transactions and Use Tax Law.”(Added by Stats. 1969, Ch. 24.)
• Section 7251.1.
  The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered...
• Section 7252.
  “District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant...
• Section 7253.
  “Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used...

Last modified: October 22, 2018